TMI Blog2017 (9) TMI 983X X X X Extracts X X X X X X X X Extracts X X X X ..... demand is clearly hit by limitation - demand for normal period is recoverable - appeal allowed - decided partly in favor of appellant. - E/1805/12 - A/88808/17/SMB - Dated:- 31-7-2017 - Mr Ramesh Nair, Member(Judicial) Shri. D.H. Nadkarni, Advocate for the Appellants Shri. N.N. Prabhudesai, Superintendent (A.R.) for the Respondent ORDER The issue involved is whether Cenvat credit on structural steel such as M.S. Ingots, beams, channels, HR Plates, M.S. Joists etc. is admissible to the appellant for the period May, 2006 to February, 2011 and whether demand in respect of such credit is hit by limitation. 2. Shri. D.H. Nadkarni, Ld. Counsel for the appellant at the outset submits that entire case was decided agains ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... harti Airtel Ltd. Versus Commissioner of Central Excise, Pune-III - 2014 (35) S.T.R. 865(Bom.) (c) Vodafone India Ltd. Versus Commissioner of Central Excise, Mumbai-II - 2015 324 E.L.T. 434 Bom. (d) Vandana Global Ltd. Versus Commissioner of C. Ex., Raipur - 2010 (253) ELT 440 (Tribunal Larger Bench) (e) Quality Steel Tubes (P) Ltd. Versus Collector of Central Excise, U.P. -1995 (75) E.L.T. 17 (S.C.) (f) Union of India Versus Hindustan Zinc Limited - 2007 (218) E.L.T. 503 (Raj.) (g) Saraswati Sugar Mills Versus Commissioner or. Ex., Delhi-III - 2011 (270) ELT 465 (S.C.) (h) Commr. of Cus. C. Ex., Ghaziabad Versus Rathi Steel Power Ltd. - 2015 (321) E.L.T. 200 (All.) (i) Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te of duty credit reversal submitted all the Cenvat invoices and Cenvat account and after verifying all the invoices the jurisdictional range Superintendent issued certificate. The appellant s letter dated 11-12-2009 and Jurisdictional Superintendent s certificate dated 21-1-2010 are scanned below: From the above documents, it is crystal clear that all the invoices on which appellant have been taking credit in respect of steel items were presented before the Jurisdictional Superintendent who has verified all the invoices and thereafter issued certificate therefore the fact of availment of Cenvat credit on the said steel items was very much in the knowledge of the department. Therefore the demand is clearly hit by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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